2014 (2) TMI 1224

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....r, Advocate ORDER PER VIKAS AWASTHY, JUDICIAL MEMBER: The appeal has been filed by the Revenue against the order of Commissioner of Income Tax(Appeals)-I, Coimbatore, dated 21-08-2013 relevant to the Assessment Year (AY) 2010-11. 2. The assessee is a trust registered u/s.12A of the Income Tax Act, 1961 (herein after referred to as 'the Act'). In the Income and Expenditure Statement for....

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....case of M/s. CMS Educational & Charitable Trust (supra), the Tribunal placed reliance on the decisions of the Hon'ble Punjab & Haryana High Court in the case of CIT Vs. Tiny Tots Education Society reported as 330 ITR 21 and CIT Vs. Market Committee, Pipli reported as 330 ITR 16, wherein it has been held that claim of depreciation do not result in double deduction. The CIT(Appeals) applied the rati....